IRS Publication 78 is the Internal Revenue Service’s official list of organizations that can receive tax-deductible charitable contributions. It no longer exists as a printed booklet. The list is now maintained as a searchable online database called the Tax Exempt Organization Search, or TEOS, which is updated continuously so you can confirm a charity’s status before you write a check.1Internal Revenue Service. Tax Exempt Organization Search One thing the list itself doesn’t tell you: a charitable deduction only helps if you itemize on Schedule A, which means your deductible expenses have to beat the standard deduction ($16,100 for single filers and $32,200 for joint filers in 2026).2Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
Looking Up a Charity in TEOS
Go to the Tax Exempt Organization Search on the IRS website and search by Employer Identification Number whenever you have it. An EIN returns an exact match, which spares you the guesswork when two charities share a similar name or when the legal name on file with the IRS doesn’t match the branding on the charity’s website.3Internal Revenue Service. Tax Exempt Organization Search Without an EIN, use the charity’s full legal name.
The results page shows the organization’s name, city, state, and current exempt status, along with a Deductibility Code that identifies the type of organization and the applicable deduction limits. A status that reads “revoked” or “terminated” means gifts made after that date are not deductible.
What the Deductibility Codes Mean
The code next to an organization’s name controls how large a deduction you can take relative to your adjusted gross income. The three you’ll see most often:
- PC (Public Charity): cash contributions are deductible up to 60% of AGI, non-cash contributions generally up to 50%.
- POF (Private Operating Foundation): same limits as a public charity, 60% for cash and 50% for non-cash.
- PF (Private Foundation): cash is capped at 30% of AGI, and capital-gain property is capped at 20%.
These definitions come directly from the IRS deductibility status codes,4Internal Revenue Service. Tax Exempt Organization Search: Deductibility Status Codes and the percentage caps are set by Section 170(b) of the Internal Revenue Code.5Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts Contributions that exceed your applicable limit in a given year carry forward for up to five more tax years.6Internal Revenue Service. Publication 526 (2025), Charitable Contributions
Why Checking Before You Give Matters
Verifying a listing in TEOS at the time you donate does more than confirm eligibility. It creates legal protection. Under Revenue Procedure 2018-32, if the organization appears in the database on the date of your contribution, you can generally rely on that listing even if the IRS later revokes the charity’s exempt status, so long as you gave before any public announcement of the revocation.7Internal Revenue Service. Revenue Procedure 2018-32
That reliance protection falls away in three narrow situations: you already knew the charity had lost its status, you knew revocation was coming, or you were partly responsible for the conduct that led to it. For an ordinary donor, none of that applies. A screenshot or dated printout of the TEOS result creates a good-faith paper trail that holds up in an audit.
Qualified Charities That Don’t Appear
A missing listing doesn’t automatically disqualify your gift. Several categories of organizations are tax-exempt without ever applying for formal IRS recognition, and they may not appear in TEOS at all.8Internal Revenue Service. Organizations Not Required to File Form 1023
- Churches, synagogues, mosques, temples, and their integrated auxiliaries are exempt from filing Form 1023, and donations to them are deductible whether or not they appear in the database.
- Federal, state, and local government bodies, including public universities and municipal fire departments, qualify automatically. Their status can be verified through public records.
- Small organizations (other than private foundations) whose annual gross receipts normally stay under $5,000 can operate as tax-exempt charities without applying for recognition.
If you’re giving to a small organization that isn’t listed, ask for a written statement confirming it operates as a 501(c)(3) and that its annual gross receipts stay under the $5,000 threshold. Keep that letter with your tax records.9Internal Revenue Service. Instructions for Form 1023 (Rev. December 2024)
Foreign Charities
Contributions made directly to a foreign charity are generally not deductible. Section 170(c)(2) requires the recipient to be created or organized in the United States, a U.S. state, or a U.S. possession.5Office of the Law Revision Counsel. 26 USC 170 – Charitable, Etc., Contributions and Gifts Limited exceptions exist through tax treaties. The U.S.-Canada treaty, for example, allows a deduction for contributions to Canadian registered charities, but only against income you earned from Canadian sources.10Internal Revenue Service. Exemption of Canadian Charities Under the United States-Canada Income Tax Treaty Similar treaty provisions cover certain charities in Mexico and Israel, each with restrictions tied to income sourced from those countries.
Donors who want to support overseas work typically give through a U.S.-based “friends of” organization, a domestic 501(c)(3) that funds programs abroad. The domestic organization must exercise genuine control over how the money is spent rather than acting as a pass-through for a foreign entity. When that independence is real, gifts to the U.S. charity are fully deductible under the normal rules.11Internal Revenue Service. Foreign Activities of Domestic Charities and Foreign Charities
How Charities Drop Off the List
An organization stays in the database only as long as it files its required annual return. Most exempt organizations file Form 990 or Form 990-EZ, and the smallest, with gross receipts normally $50,000 or less, file the electronic Form 990-N (the e-Postcard).12Internal Revenue Service. Annual Electronic Notice (Form 990-N) for Small Organizations FAQs: Who Must File Miss three consecutive years and exempt status is automatically revoked by operation of law. No agent has to make a determination or send a warning.13Internal Revenue Service. Annual Filing and Forms Once that happens the charity disappears from TEOS, and gifts made after the revocation date are not deductible.
A revoked organization can apply for reinstatement by filing a new Form 1023 or, if eligible, Form 1023-EZ, and can ask for the reinstatement to be retroactive to the revocation date. When the IRS grants retroactive reinstatement, the listing is restored and donors can rely on the new determination letter as of its stated effective date.14Internal Revenue Service. Reinstatement of Tax-Exempt Status After Automatic Revocation Betting on a charity to complete that process is a poor plan. Check the database before you give, not after.
Records You Still Need
Confirming a listing is only half the job. The IRS also expects you to keep records that prove what you gave. For any cash gift under $250, a bank record or a written receipt from the charity showing the name, date, and amount is enough. At $250 or more, you need a contemporaneous written acknowledgment from the charity itself, stating the amount and whether you received anything in return; if you did, the acknowledgment must include a good-faith estimate of that value.15Internal Revenue Service. Charitable Organizations: Substantiation and Disclosure Requirements You must have that acknowledgment in hand by the earlier of the date you file or your filing deadline including extensions.6Internal Revenue Service. Publication 526 (2025), Charitable Contributions
Non-cash gifts add paperwork. Total non-cash contributions above $500 for the year require Form 8283 filed with your return.16Internal Revenue Service. About Form 8283, Noncash Charitable Contributions Any single item or group of similar items valued above $5,000 requires a qualified appraisal by a qualified appraiser and a completed Section B of Form 8283. Skipping either step can cost you the entire deduction.17Internal Revenue Service. Instructions for Form 8283 (Rev. December 2025)